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英语翻译Losses in excess of basis-pursuant to internal revenue c

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英语翻译
Losses in excess of basis-pursuant to internal revenue code(IRC) section 1366,a shareholder in an s corporation may not deduct s corporation losses in excess of their basis in stock and/or debt.each shareholder’s stock basis and debt(loans from shareholders)basis should be computed annually.
Taxable Distributions-Pursuant to IRC section 1368,distribution to shareholders in excess of stock basis are generally taxable.
Gain on repayment of loans from shareholders performing services for the s corporation,be careful not to improperly classify the compensation as payments other than salary(examples:excessive rent,or distributions)in order to avoid employment taxes.
Fringe Benefits-certain fringe benefits paid on behalf of a shareholder who owns more than 2% of the stock(or shareholder’s family)are taxable.
Accrual of Expenses Due to Shareholders-pursuant to IRC saction 267,an accrual basis corporation may not accrue and deduct expenses(such as rent)due to a cash basis shareholder until the amount is includible in the income of the shareholder(when paid).
英语翻译Losses in excess of basis-pursuant to internal revenue c
超过基价——依照国内税收法规(IRC)1366节部分,一个S-公司的一个股东不能在超过他们基价的股票或借款中扣除S-公司的损失.每个股东的股票基价和借款(来自股东的放款)应该每年被计算.
应征税的分配——依照IRC第1368节,股东的分配超过股票的基价是通常应征税.
来自S-公司股东债务支出的积累,要很小心的不要不适当的作为分类补偿作为薪资之外的付款(举例:过度的租金,或者分配)为了避免雇佣税.